Zobrazeno 1 - 10
of 67
pro vyhledávání: '"Anna Białek-Jaworska"'
Publikováno v:
Zeszyty Teoretyczne Rachunkowości, Vol 48, Iss 2, Pp 9-36 (2024)
Purpose: This paper examines whether the R&D tax allowance in force in Poland since 2016 has increased the voluntary disclosure of information on innovation, R&D, and strategic plans in the management commentary of companies listed on the Warsaw Stoc
Externí odkaz:
https://doaj.org/article/5154568bd02241689fd6443747ea9f75
Autor:
Paulina Szymanek, Anna Białek-Jaworska
Publikováno v:
Zeszyty Teoretyczne Rachunkowości, Vol 47, Iss 2, Pp 161-180 (2023)
Purpose: This paper analyses the relationship between information asymmetry and the cash hoarded by companies listed on the Warsaw Stock Exchange (WSE). Methodology/approach: We applied the Ordinary Least Squares approach to cross-sectional data of t
Externí odkaz:
https://doaj.org/article/25d3fe58f4bf4802951fbfd02e39ca3d
Autor:
Milena Gralewska, Anna Białek-Jaworska
Publikováno v:
Journal of Banking and Financial Economics, Vol 2022, Iss 1(17), Pp 17-41 (2022)
The paper investigates the impact of capital structure and information asymmetry on the value of companies listed on the Warsaw Stock Exchange. The study was conducted using the ordinary least squares (OLS) method on a sample of 273 companies in 20
Externí odkaz:
https://doaj.org/article/82eaaa51be014835bb45c4688099c2bd
Publikováno v:
Zeszyty Teoretyczne Rachunkowości, Vol 106, Iss 162, Pp 177-190 (2020)
The objective of this paper is to review a synthesis of theories and empirical studies dealing with the mandatory adoption of International Financial Reporting Standards (IFRS) in emerging countries on the example of Iraq. The methodology of this pap
Externí odkaz:
https://doaj.org/article/4cc33144f5004c1dae902c1fed93906a
Autor:
ANNA BIAŁEK-JAWORSKA, Katarzyna Dec
Publikováno v:
Zeszyty Teoretyczne Rachunkowości, Vol 2019, Iss 102 (158), Pp 11-34 (2019)
Celem artykułu jest sprawdzenie, czy finansowanie polskich przedsiębiorstw prywatnych, często zarządzanych przez właścicieli, pożyczkami od jednostek powiązanych zmniejsza ich skłonność do wygładzania zysków dzięki niższym kosztom agen
Externí odkaz:
https://doaj.org/article/303263605b4249bd877a2b285eee446c
Autor:
Robert Faff, Xuefeng Shao, Faisal Alqahtani, Muhammad Atif, Anna Białek-Jaworska, Angel Chen, Geeta Duppati, Marisol Escobar, Marinela Finta, Anne Jeny, Ya Li, Marcio Machado, Takahiro Nishi, Bao Nguyen, Jae-Eun Noh, Jurij-Andrei Reichenecker, Hideaki Sakawa, Eleftheria Vaportzis, Luluk Widyawati, Singgih Wijayana, Chinthake Wijesooriya, George Ye, Clara Zhou
Publikováno v:
Contabilitate şi Informatică de Gestiune, Vol 17, Iss 2, Pp 266-290 (2018)
The global language of scholarly research is English and so the obstacle of getting noticed is montainous when the article is not written in the English language. Indeed, despite rapid advances in technology, the “tyranny of language” creates a s
Externí odkaz:
https://doaj.org/article/f7c737f21a5e469fa1097e978af9bb4c
Autor:
Anna Białek-Jaworska
Publikováno v:
Zeszyty Teoretyczne Rachunkowości, Vol 2016, Iss 90 (146), Pp 65-86 (2016)
The purpose of this paper is to identify whether financial income differs significantly from the tax base in Poland and what determines these differences between accounting and taxable results in Polish private entities that are not listed on the sto
Externí odkaz:
https://doaj.org/article/70ef9d5de72542248e56e62d800eecdf
Publikováno v:
Zeszyty Teoretyczne Rachunkowości, Vol 2015, Iss 878738, Pp 29-51 (2015)
W artykule poruszono kwestie wyboru między wewnętrznymi a zewnętrznymi źródłami finansowania przedsiębiorstw i czynników go determinujących z punktu widzenia rachunkowości, teorii finansów i wyników badań empirycznych. Celem artykułu je
Externí odkaz:
https://doaj.org/article/909551c7b31748dda14a349d3193b75a
Publikováno v:
Rozwój Regionalny i Polityka Regionalna. :303-323
This article aims to verify the impact of the reduced IP Box tax rate on the revenues of gaming companies and Gibrat’s Law stating that firm growth is independent of a company’s size. The dynamic panel-data models estimated in this article using
Publikováno v:
Rozwój Regionalny i Polityka Regionalna. :283-302
The paper aims to assess whether the size of municipal off-budget activities carried out by municipally-owned companies (MOCs) depends on the municipality’s outstanding debt and unused debt capacity. The fiscal debt rule limits municipal debt capac